DÉBITOS FISCAIS DO ICMS
DISPOSIÇÕES

COMUNICADO DICAR Nº 95, de 19.12.2023
(DOE de 20.12.2023)

Divulga Tabela Prática para Atualização dos Débitos Fiscais relativos ao ICMS, por meio da (UFESP) mensal, aplicável no período de 1º de janeiro a 31 de dezembro de 2024.

A DIRETORA DE ARRECADAÇÃO, COBRANÇA E RECUPERAÇÃO DE DÍVIDA divulga a Tabela Prática para Atualização dos Débitos Fiscais relativos ao ICMS, por meio da UFESP mensal, aplicável no período de 1º de janeiro a 31 de dezembro de 2024.

TABELA PRÁTICA PARA ATUALIZAÇÃO MONETÁRIA DE DÉBITOS FISCAIS RELATIVOS AO ICMS ANEXA AO COMUNICADO DICAR-95, DE 19/12/2023

ANO

JANEIRO

FEVEREIRO

MARÇO

ABRIL

MAIO

JUNHO

JULHO

AGOSTO

SETEMBRO

OUTUBRO

NOVEMBRO

DEZEMBRO

91

0,00767524

0,00638486

0,00522804

0,00469678

0,00438134

0,00412518

0,00387620

0,00349696

0,00308526

0,00269573

0,00225095

0,00178544

92

0,00141338

0,00113862

0,00093171

0,00078135

0,00063814

0,00052454

0,00042902

0,00035329

0,00029268

0,00023678

0,00018835

0,00015328

93

0,00012395

0,00009930

0,00007859

0,00006147

0,00004859

0,00003844

0,00002957

0,02275097

0,01728621

0,01303376

0,00971483

0,00705598

94

0,00514974

0,00376612

0,00277337

0,00193765

0,00133871

0,00090954

1,69860279

1,63969171

1,57592593

1,55009107

1,52236136

1,47743056

95

1,44482173

1,44482173

1,44482173

1,38599349

1,38599349

1,38599349

1,29331307

1,29331307

1,29331307

1,22976879

1,22976879

1,22976879

96

1,18030513

1,18030513

1,18030513

1,18030513

1,18030513

1,18030513

1,10519481

1,10519481

1,10519481

1,10519481

1,10519481

1,10519481

97

1,07313997

1,07313997

1,07313997

1,07313997

1,07313997

1,07313997

1,07313997

1,07313997

1,07313997

1,07313997

1,07313997

1,07313997

98

1,01672640

1,01672640

1,01672640

1,01672640

1,01672640

1,01672640

1,01672640

1,01672640

1,01672640

1,01672640

1,01672640

1,01672640

99

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

00

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

01

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

02

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

03

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

04

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

05

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

06

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

07

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

08

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

09

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

10

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

11

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

12

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

13

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

14

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

15

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

16

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

17

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

18

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

19

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

20

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

21

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

22

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

23

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

24

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

 

OBS.: 1) PARA CONVERSÃO DOS DÉBITOS EM REAIS:

Multiplicar o coeficiente do mês específico pelo valor original, em moeda da época, e se obterá o valor corrigido (principal + correção monetária) na moeda vigente.

2) APÓS ATUALIZAR MONETARIAMENTE O DÉBITO FISCAL, CALCULAR OS JUROS DE MORA DEVIDOS

3) VALORES ORIGINAIS:

- até 27/02/86, CRUZEIROS,

- de 28/02/86 a 15/01/89, CRUZADOS,

- de 16/01/89 a 15/03/90, CRUZADOS NOVOS,

- de 16/03/90 a 31/07/93, CRUZEIROS,

- de 01/08/93 a 30/06/94, CRUZEIROS REAIS,

- após 30/06/94, REAIS